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10 / 23 / 2004 11 : 23 5612993840 BOYS GIRLS CLUE IRC FACE 03
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<br /> 35 - deuelu t' cte tAd KUJS rit:111k:� . ) Wh ti nL PA JW 04K. 006
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<br /> EOYS L' GIRLS CLUB Or iNDIADt RSvsR
<br /> a : incl rier. eurination at your foundation atatuo .
<br /> Lf we publish a natio, in chit Internal Rtvenua Bulletin dtating that r,c
<br /> wt, l no longer great you iLc -a publicly supported organization , a.rantors . And
<br /> contributors may not rely yn° this dcterminacion attar tke dacc we publich th<
<br /> rotIce , Lr. arit'. ition , if y' >u lose your statue as a publicly ■ upporced argnni -
<br /> zation , and araAtor or C = Zt 4 hutor wag ?r tor , ?r was aware of , the
<br /> act or , fxi2ure C6 act , that resulted n your lost of aucj : atatus , ttwt persor
<br /> may not rely on thte dotcrmii7ation from the tiate cf the act or failure to act .
<br /> D• lsc , i , a yrsrltor or caatribueor learvled that we had given nnt . ce tba r you
<br /> would to removr:d from clersification : c a publ : c .y supported osga.nizatioa , then
<br /> that persor, may not rely tan this deterzunatior, as of the dace he or the
<br /> acquired such k=Vlodge ,
<br /> . f You change your sauzce3 of support , your purpoxes , character , or metk:od
<br /> cf opasativn , please let as kncv an we can consider Che effact of the change an
<br /> your ektmpe cta m% and foundation status , If you cn%and your organizational
<br /> docLyaerit or bylaws , piear+ a tend uc a Copy of the amandbd doc%jtaent or trylawr .
<br /> Also , let us know + 11 chknaes in your =me or addreru . .
<br /> Res o ; JsnuYry 1 , •13td , }roe are liable for social beKurity taxes under
<br /> the ieders .l Insur&ncu concribliti =r Act on amounts of $ loc or more you pay to
<br /> eacy of your ctrplayean :. euring a ca ]. ertdar . year . rou kxie not lia.hle for the tax
<br /> imposed un: c= tko Yedezv. l Vnerrploymant Tax Xct• lrwAI .
<br /> orzranizations chart arc not private foundations are cot rubjec. Lto the pr:: -
<br /> v :. te faundxtion excise t,',asrer : ir:_decr Chapter 4 : of the Iutezmx.l Revenue code _
<br /> xowever , you are not: automatically exempt £xam atter fiederal excise+ taxes , if
<br /> you havr, any quaacioro :about ; excisa , employment , or other federal taxis , glea0a
<br /> let us: kao:a .
<br /> Dcncrr nay dedleGicon_ributious to yuu to pravided in section 170 of t1u
<br /> Laternal xtvenuc Code . Zequests , legacies , deviaea , r:ranefurw , or gifts to you
<br /> or for your use aro doe-ucti'ble for Federal estate and tilt tax pu_`Fosdu if they
<br /> mccr tile a~Ppitcable pxaviafcrt7 or seetionp 2055 , 1106 , and 2522 of the Code .
<br /> Concsrz may deduce contsibutio" to you only as chit a-xrent tha,C their
<br /> contai,butioae :art gifts , vith no tonsideraticn received , T�ckct purchases and
<br /> et . railar rayma its in . co::ijunction wit .a fundrxi,aing evencb may not neceserarily
<br /> qualify at deduktibZa . <tontribut : ons , depending on the circumatancave novanue
<br /> Ruling : 67 - 2460 publiahod is Cumulaceve Sullet :: 1367 - 3 , on pavre 104 , givtec
<br /> guidoelires regarding wnrr. taxpayers may deduct pay*aaaeb fez- admission to , 0
<br /> other partic 4 v: 1on• in , fundraioing acaiviticv for charity .
<br /> you are stet regaii:ed to file. Farm 990 , Return of organization Exempt rrom
<br /> Income Tax , . t your gross :ecviptz ae.ch year arc nornally 4' 25 , 000 or lc= a . '. 1
<br /> you receivo a Form 990 paekxget in t `at mai '_ , 8irstply attcc2r the label provided .
<br /> chock thn box in thv hradina to indicate that your annual grosrr raceipra arc
<br /> ;Iar•nally * 2 ! . 000 or lac, v . and ai, ca the recurn . Heeaust you wi11 be trcated rte
<br /> a public cL.azl cy for resurn filing puz-pvucr during f+ -ar enure advance "ruling
<br /> perzo 4 # yot: should fila Four: 990 for cash ydez in your advance tali :g period
<br /> Letter 1445
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